Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0110

(a) IN GENERAL

570.0110 Display Racks—Section 6009.1. A firm, which manufactures and sells plywood, provides its customers with display racks without charge. There are no minimum purchase requirements in order for the customer to receive the racks. The racks are purchased outside the state and shipped to the firm's California location. The racks are then shipped to out-of-state customers. The firm has made a taxable use of the racks in California. It relinquishes control over the property in California by making delivery of the racks to the carrier here and thereby makes a gift in California. 1/28/74.